Energy Storage Not Equal to Electricity Supply – Taxable at 18% GST as Support Services

In re Indigrid 2 Private Limited (GST AAR Tamilnadu) The applicant sought an advance ruling on the GST implications of developing and operating a Battery Energy Storage System (BESS) under an agreement to provide energy storage services to electricity utilities. The applicant had not yet commenced business in Tamil Nadu and submitted sample agreements and invoices relating to a similar facility in another location. Under the agreement, the applicant, as part of a consortium, would set up, operate, and maintain a BESS facility. The system would store electrical energy during surplus periods and...